<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED FINANCIAL STATEMENTS INCLUDED IN THE COMPANY'S 10-K REPORTS FOR 
THE TWELVE MONTH PERIODS ENDED DECEMBER 31, 1996 AND DECEMBER 31, 1995, AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                                                  
<PERIOD-TYPE>                   YEAR                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996             DEC-31-1995
<PERIOD-START>                             JAN-01-1996             JAN-01-1995
<PERIOD-END>                               DEC-31-1996             DEC-31-1995
<CASH>                                            2310                    1903
<SECURITIES>                                    20,868                  15,077
<RECEIVABLES>                                   33,207                  24,621
<ALLOWANCES>                                         0                       0
<INVENTORY>                                          0                       0
<CURRENT-ASSETS>                                60,203                  43,092
<PP&E>                                           5,527                   3,487
<DEPRECIATION>                                   2,377                   1,433
<TOTAL-ASSETS>                                  64,403                  47,811
<CURRENT-LIABILITIES>                            8,391                   9,098
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                           157                     153
<OTHER-SE>                                      55,510                  38,308
<TOTAL-LIABILITY-AND-EQUITY>                    64,403                  38,461
<SALES>                                              0                       0
<TOTAL-REVENUES>                               196,728                 154,173
<CGS>                                                0                       0
<TOTAL-COSTS>                                  124,268                  97,401
<OTHER-EXPENSES>                                     0                       0
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                                   0                       0
<INCOME-PRETAX>                                 22,029                  17,638
<INCOME-TAX>                                     8,811                   7,280
<INCOME-CONTINUING>                             13,218                  10,358
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                    13,218                  10,358
<EPS-PRIMARY>                                     0.85                    0.69
<EPS-DILUTED>                                     0.82                    0.65